COLLEGE OF ACCOUNTANCY

Contemporary World

I. Perspective on Society

A. Common Sense Perspective: Society as a Natural Sum of Individuals

B. Social Science Perspective: Society as an Artefactual Product of

Individuals

II. Society

A. Group

1. Common Sense – refers to a “herd” of animals or to an “aggregate” of

individual human beings instinctually following the way of Nature

2. Social Science– refers to an “organized” or “systematically” arranged

collective life of individual human beings following a way of life contrary to
way of NATURE

B. Culture
1. Common Sense– refers to animal behavior governed by physical laws

2. Social Science – refers to an “organized” way of life that is based on a

weltanschauung (worldview) and ethos (moral behavior).

C. Personality

1. Common Sense – individual as a part of nature are animals who do not have
an identity

2. Social Science– refers to the identity of an individual conferred by the

GROUP where she belongs; this identity is further constructed by an
individual through her interaction with other individuals as she is socialize to
the CULTURE constructed by the GROUP

III. Social Institutions in General

Institutions are the CULTURAL patterns of behavior that a GROUP constructed.

A. Family

1. Common Sense – considered as natural phenomenon because

individual beings are born into a family, it is even “supernaturalized”
by religion

2. Social Science – considered as an artificial phenomenon because of the

variation of its organization in different GROUPS of individuals such
as in some Polynesian societies where the roles of the father and the
mother are assigned to men and the children came from their
intercourse with a woman whom they do not consider as part of their
family or in some African societies where the roles of the father and
the mother are assigned to women and their children came from their
intercourse with a man whom they do not consider as part of their
family.

The family was made and organized to maintain the population of a

GROUP and to socialize the Children to the CULTURE of the
GROUP, that they made acquire a PERSONALITY. The social space
where this happens is called HOME, composed of PARENTS and
CHILDREN.

The PARENTS socialize their CHILDREN to the CULTURE of the

GROUP by teaching them about the GROUP’s weltanschauung
(worldview) and ethos (moral behavior).

In turn, the CHILDREN conform or deviate to the CULTURE and

form a SOCIAL PERSONALITY. If the children conform, then they
are rewarded; if the children deviated, then they are punished. In this
way, the integrity of the family is maintained.

The control of the population of a GROUP is done through population

planning through the use of artificial methods and contraceptives.

B. Economics

1. Common Sense – refers to the natural use of natural resources to

satisfy human needs

2. Social Science – refers to the artefactual use of natural resources (land,

labor, capital, entrepreneur) through “Production” and “Consumption
of artefactual GOODS and SERVICES in a man-made social space
 called MARKET composed of the producer called FIRM represented
by a CORPORATION (a juridical person or a person made by law)
and the consumer called a HOUSEHOLD.

The CORPORATION manages the production of artefactual goods

and services by administering, financing, providing human resource,
leading, and controlling the behavior of the employees.

The HOUSEHOLD consumes artefactual goods and services

according to their CULTURE and PERSONALITY.

The GOVERNMENT is the biggest FIRM in a Nation-State and

creates policies regarding the economy in terms of labor, monetary,
fiscal, and trade policies.

National Income Accounting:

Gross National Product (GNP) is computed by this formula: C

(capital) + I (investment) + G (government spending) + X-M (exports
minus imports)

Gross Domestic Product (GDP) is computed by this formula: C

(capital) + I (investment) + G (government spending)

Economic Change can happen through Development or

Underdevelopment. Development must be sustainable.

C. Politics

1. Common Sense – refers to the use of physical power or violence to

exercise control over others like what animals do

2. Social Science – refers to the artificial assignment of the use of power

or violence through man-made set of laws called a CONSTITUTION
in a man-made social space called STATE. The CONSTITUTION
provides a balanced provision of power to OFFICIANTS of the
STATE called GOVERNMENT and to the MEMBERS of the STATE
by birth or by naturalization, called CITIZENS.

The GOVERNMENT sets the pattern of behavior of the citizens

through the use of its assigned POWERS such as the LEGISLATIVE
 POWER (lawmaking), EXECUTIVE POWER (administration), and
JUDICIAL POWER (adjudication).

In turn, the CITIZENS exercise their assigned power through the

ELECTION of the legislators, election and sharing in the
administration of the national and local executives, and in fighting for
their rights in the judiciary.

Political Change can happen through REFORM or through armed

REVOLUTION.

D. Education

1. Common Sense – refers to the acquisition of knowledge through

experience in nature

2. Social Science – refers to the socialization of new members of a group

to the artificial knowledge regarding the nature GROUP, CULTURE,
and PERSONALITY patterns in a man-made social space called
SCHOOL composed of the TEACHER and the STUDENT.

The TEACHER transmits the artefactual knowledge produced by the

GROUP, thereby elevating the consciousness of her students from
egoism to collective living. She does this by making a curriculum at
graduated levels in terms of general education and professional
education and by following a systematic method of teaching.

The STUDENT is the receiver of the artificial knowledge attending to

class instruction, taking examinations, and eventually acquiring a
professional degree.

Public Education is the education produced by the State. Private

Education is the education produced by a Private Individual (maybe a
real person or a juridical person. The curriculum of a public school is
nation-building; while the curriculum of a private school is geared
towards a private vision-mission

Curriculum Development refers to the changes in the contents of an

educational program. Some believe that there are “essential” and
“perennial” principles that students need to learn; some believe that all
knowledge is constructed and dependent on pragmatic conditions.
 Method of Teaching refers to the ideas of instructivism, constructivis,,
and social constructionism. Instructivism is the belief that all
knowledge emanates from the teacher. So the teacher instructs the
students about the knowledge (essential) and students, who are empty
slates (tabularasa), simply listen and not ask questions. Constructivism
is the idea that students already constructed knowledge on their own
before they entered the classroom. Thus, the teacher is just a facilitator
of the knowledge that the students will construct. Social
Constructivism is the concept that knowledge is produced by the
students and society. It is in the interaction between the two that
knowledge is generated. The work of the teacher is to serve as the
middle-man between the student and society.

E. Religion

1. Common Sense – refers to a supernatural phenomenon because it is

understood as instituted by God Himself for the SALVATION of
mankind.

Religions formulate theologies through their sense of the SACRED

which they identify as GOD or gods. They identify this
Sacred/God/gods through their Creed, they make a moral Code that
governs their relationship with their God, and create a liturgy (Cult)
which celebrates their relationship with their God. Each religion
claims to be the True religion and the only way to gain SALVATION.

2. Social Science – refers to an artefactual phenomenon because of the

variation in its organization such as Roman Catholic, Protestant,
Muslim, Iglesia Ni Cristo, and the like.

Man makes religion in order to integrate and organize the different

social institutions’ activities and achieve “SOLIDARITY” in a man-
made social space called CHURCH. Those who are charged to lead the
integration and organization of the different social institutions is called
OFFICIANTS – priests/pastors/imams and the MEMBERS are called
laity.

The OFFICIANTS integrate and organize the different social

institutions’ activities by formulating a sense of the “sacred”, defined
in social science as that which is “set-apart” or that which is special
and distinguished from the “profane” which is that which is ordinary
or common. In social-Science, the “sacred” actually refers to “society”
because it is an “artefactual phenomenon”. The concept God is just
 man’s way of simplifying society as a human phenomenon. The
“profane” is the “individual human being” because it is “natural
phenomenon”.
The OFFICIANTS’ formulation of a CREED, a CODE, and a CULT
are actually ways through which religion social solidarity. The
CREED stands for SOCIETY as the sacred. The Code refers to the
norms of behavior that profane INDIVIDUAL HUMAN BEINGS
should follow in relating with SOCIETY as the sacred. The CULT is
the profane individual human being members of society’s celebration
of their relationship with society as\sacred. This is exhibited by a
society’s observance of HOLIDAYS (holy days).

N.B.
1. Nobody fails in our class.
2. For your prelim exams, make another set of power point that illustrates the Social Institutional
conceptual elements. Maintain your two-group division. The first group
should focus on the Economics, and Politics; while the second group should focus on
Education and Religion. I should see the distinction between the common sense perspective
and the social science view in each illustration.
3. Submit the power points, via email, on or before April 30, 2020.

God Bless You and Keep Safe!